Civic Intelligence

Learning Opportunities-Quality Works Inc.

990 • Fiscal year 2023 • EIN 43-1294235

Jul 01, 2022 to Jun 30, 2023 • Filed on Jan 17, 2024

PO Box 254Monroe City, MO 63456

(573) 735-4282

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

42nd percentile

0.03x

Higher debt load relative to assets than 42% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

34th percentile

0.03x

Higher debt load relative to revenue than 34% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

72nd percentile

18%

Higher net margin than 72% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

84th percentile

32%

Faster asset growth than 84% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

82nd percentile

47%

Faster revenue growth than 82% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$3,048,938

Up $742,824 (+32%) from 2022

Net Assets

Up

$2,942,818

Up $744,366 (+34%) from 2022

Liabilities

Down

$106,120

Down $1,542 (-1.4%) from 2022

Revenue

Up

$4,208,319

Up $1,350,238 (+47%) from 2022

Expenses

Up

$3,463,953

Up $752,537 (+28%) from 2022

Net Income

Up

$744,366

Up $597,701 (+408%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2011: $1,100,236Liabilities 2011: $212,009Net Assets 2011: $888,2272011Assets 2012: $1,003,425Liabilities 2012: $170,051Net Assets 2012: $833,3742012Assets 2013: $1,140,910Liabilities 2013: $187,125Net Assets 2013: $953,7852013Assets 2014: $1,221,698Liabilities 2014: $289,666Net Assets 2014: $932,0322014Assets 2015: $1,288,239Liabilities 2015: $285,114Net Assets 2015: $1,003,1252015Assets 2016: $1,424,984Liabilities 2016: $381,046Net Assets 2016: $1,043,9382016Assets 2017: $1,938,305Liabilities 2017: $426,704Net Assets 2017: $1,511,6012017Assets 2018: $1,933,703Liabilities 2018: $403,148Net Assets 2018: $1,530,5552018Assets 2019: $1,726,303Liabilities 2019: $255,940Net Assets 2019: $1,470,3632019Assets 2020: $1,796,149Liabilities 2020: $496,092Net Assets 2020: $1,300,0572020Assets 2021: $2,492,009Liabilities 2021: $159,050Net Assets 2021: $2,332,9592021Assets 2022: $2,306,114Liabilities 2022: $107,662Net Assets 2022: $2,198,4522022Assets 2023: $3,048,938Liabilities 2023: $106,120Net Assets 2023: $2,942,8182023Assets 2024: $3,762,609Liabilities 2024: $147,746Net Assets 2024: $3,614,8632024Assets 2025: $4,515,850Liabilities 2025: $193,372Net Assets 2025: $4,322,4782025

Highlighted filing

2023

Assets$3,048,938
Liabilities$106,120
Net Assets$2,942,818

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $2,759,052Expenses 2011: $2,722,385Net Income 2011: $36,6672011Revenue 2012: $2,992,378Expenses 2012: $3,047,231Net Income 2012: -$54,8532012Revenue 2013: $3,038,866Expenses 2013: $2,918,455Net Income 2013: $120,4112013Revenue 2014: $3,020,217Expenses 2014: $3,041,970Net Income 2014: -$21,7532014Revenue 2015: $3,100,778Expenses 2015: $3,029,685Net Income 2015: $71,0932015Revenue 2016: $3,389,714Expenses 2016: $3,285,882Net Income 2016: $103,8322016Revenue 2017: $3,452,638Expenses 2017: $2,984,975Net Income 2017: $467,6632017Revenue 2018: $2,868,248Expenses 2018: $2,849,294Net Income 2018: $18,9542018Revenue 2019: $2,536,483Expenses 2019: $2,596,675Net Income 2019: -$60,1922019Revenue 2020: $2,334,609Expenses 2020: $2,504,915Net Income 2020: -$170,3062020Revenue 2021: $3,145,253Expenses 2021: $2,175,854Net Income 2021: $969,3992021Revenue 2022: $2,858,081Expenses 2022: $2,711,416Net Income 2022: $146,6652022Revenue 2023: $4,208,319Expenses 2023: $3,463,953Net Income 2023: $744,3662023Revenue 2024: $4,979,079Expenses 2024: $4,307,034Net Income 2024: $672,0452024Revenue 2025: $5,500,450Expenses 2025: $4,792,835Net Income 2025: $707,6152025

Highlighted filing

2023

Revenue$4,208,319
Expenses$3,463,953
Net Income$744,366
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Jan 17, 2024
Return Version
2022v5.0
Gross Receipts
$4,254,764
Mission and Program Overview

Mission

It is the mission of learning opportunities/quality works, inc. To positively impact the lives of individuals through support, advocacy and connection to resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,255,061$1,245,924▼ $9,137
Land, Buildings, and Equipment, Net$743,481$1,149,957▲ $406,476
Accounts Receivable$288,796$630,429▲ $341,633
Prepaid Expenses and Deferred Charges$18,498$22,350▲ $3,852
Cash and Non-Interest-Bearing Accounts$278$278→ $0
Total Assets$2,306,114$3,048,938▲ $742,824
Liabilities
Accounts Payable and Accrued Expenses$80,050$63,630▼ $16,420
Other Liabilities$0$22,096▲ $22,096
Mortgage Notes Payable Secured by Investment Property$27,612$20,394▼ $7,218
Total Liabilities$107,662$106,120▼ $1,542
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,198,452$2,942,818▲ $744,366
Total Net Assets Fund Balance$2,198,452$2,942,818▲ $744,366
Total Liabilities and Net Assets / Fund Balance$2,306,114$3,048,938▲ $742,824

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$923,105$195,253$1,118,358
Equipment$226,852$596,439$823,291
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kayla MurphyPresident
Shelley BuhligVice President
Brad PhannerDirector
Brock SousaDirector
Jason MeiningerDirector
Marsha KellySecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$241,424
Program Service Revenue
$3,877,961
Investment Income
$66,291
Other Revenue
$22,643
All Other Contributions
$22,488
Change in Net Assets
$744,366

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,208,319
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,208,319
Total Revenue per Form 990
$4,208,319
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,828,035
Other Expenses$635,918
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,137,757$272,499-$2,410,256
Other Employee Benefits$198,193$17,468-$215,661
Payroll Taxes$154,050$20,338-$174,388
Insurance$76,581$73,656-$150,237
Depreciation Depletion$86,858--$86,858
Occupancy$57,710$12,170-$69,880
Travel$31,108$16,819-$47,927
Pension Plan Contributions$21,950$5,780-$27,730
All Other Expenses$23,522$3,836-$27,358
Other Expenses$23,319$6,396-$23,319
Fees for Services Other-$17,175-$17,175
Interest-$8,885-$8,885
Office Expenses$1,081$4,989-$6,070
Advertising$854$543-$1,397
Fees for Services Accounting-$500-$500
Total Functional Expenses$2,940,111$523,842$0$3,463,953

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,463,953
Total Expenses per Audited Statements$3,463,953
Total Expenses per Form 990$3,463,953
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$22,096
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The form 990 is reviewed by the executive director.

Form 990, Part VI, Section C, Line 19

Financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Learning Opportunities
EIN
43-1294235
Phone
5737354282
Address
PO BOX 254, MONROE CITY, MO 63456

Signing Officer

Name
Wendy Hays
Title
Executive Director
Phone
5737354282
Signed
2024-01-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wendy Hays
Formed
1983
Legal Domicile
Mo
Voting Board Members
6
Independent Board Members
6
Employees
142
Volunteers
0

Preparer

Firm
Wade Stables Pc
Address
PO BOX 796, HANNIBAL, MO 63401-0796
Preparer
Paul Richards
Phone
5732215998
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IRS990/PYRevenuesLessExpensesAmt0146665
IRS990/PYSalariesCompEmpBnftPaidAmt02201115
IRS990/PYTotalExpensesAmt02711416
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02858081
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0744366
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03900604
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01255061
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01245924
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0241424
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0438578
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02171363
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt02307893
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt02519804
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0783
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0517
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0151
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02297
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0917
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IRS990ScheduleA/PublicSupportTotal170Amt07679062
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0923105
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0195253
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01118358
IRS990ScheduleD/EquipmentGrp/BookValueAmt0226852
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0596439
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0823291
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03463953
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt022096
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LEASE LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04208319
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01149957
IRS990ScheduleD/TotalExpensesPerForm990Amt03463953
IRS990ScheduleD/TotalLiabilityAmt022096
IRS990ScheduleD/TotalRevenuePerForm990Amt04208319
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IRS990/ScheduleJRequiredInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalGrossUBIAmt00
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IRS990/TotalOtherCompensationAmt00
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IRS990/TotalProgramServiceRevenueAmt03877961
IRS990/TotalReportableCompFromOrgAmt00
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03900604
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IRS990/TotalVolunteersCnt00
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IRS990/TotReportableCompRltdOrgAmt00
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IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
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IRS990/USAddress/ZIPCd063456
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0LOQW.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0WENDY HAYS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05737354282
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-01-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LEARNING OPPORTUNITIES
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0QUALITY WORKS INC
ReturnHeader/Filer/BusinessNameControlTxt0LEAR
ReturnHeader/Filer/EIN0431294235
ReturnHeader/Filer/PhoneNum05737354282

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.52$0.19$4.32$5.50$4.79$0.71
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.76$0.15$3.61$4.98$4.31$0.67
2023Detailed filing. Detailed filing data is available for this year.$3.05$0.11$2.94$4.21$3.46$0.74
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.31$0.11$2.20$2.86$2.71$0.15
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.49$0.16$2.33$3.15$2.18$0.97
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.80$0.50$1.30$2.33$2.50$0.17
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.73$0.26$1.47$2.54$2.60$0.06
2018Summary only. Only limited summary data is available for this year.$1.93$0.40$1.53$2.87$2.85$0.02
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.94$0.43$1.51$3.45$2.98$0.47
2016Detailed filing. Detailed filing data is available for this year.$1.42$0.38$1.04$3.39$3.29$0.10
2015Detailed filing. Detailed filing data is available for this year.$1.29$0.29$1.00$3.10$3.03$0.07
2014Detailed filing. Detailed filing data is available for this year.$1.22$0.29$0.93$3.02$3.04$0.02
2013Summary only. Only limited summary data is available for this year.$1.14$0.19$0.95$3.04$2.92$0.12
2012Summary only. Only limited summary data is available for this year.$1.00$0.17$0.83$2.99$3.05$0.05
2011Summary only. Only limited summary data is available for this year.$1.10$0.21$0.89$2.76$2.72$0.04